https://www.taxtmi.com/caselaws?id=242477 The appeal by Revenue challenging the deletion of disallowance under section 40(a)(ia) of the Income-Tax Act for Rs.5,41,337 was dismissed by the Tribunal due to the tax effect falling below the prescribed limit of Rs.3 lakhs. The Cross-Objection by the Assessee was also dismissed as it was barred by a 13-day limitation. The Tribunal upheld the CIT(A) order, resulting in the dismissal of both the Revenue's appeal and the Assessee's Cross-Objection. en-us Tue, 04 Jun 2013 00:00:00 +0530 Thu, 16 Jan 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242477 The appeal by Revenue challenging the deletion of disallowance under section 40(a)(ia) of the Income-Tax Act for Rs.5,41,337 was dismissed by the Tribunal due to the tax effect falling below the prescribed limit of Rs.3 lakhs. The Cross-Objection by the Assessee was also dismissed as it was barred by a 13-day limitation. The Tribunal upheld the CIT(A) order, resulting in the dismissal of both the Revenue's appeal and the Assessee's Cross-Objection. Case-Laws Income Tax Tue, 04 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242477